https://www.taxtmi.com/caselaws?id=426177 A delegation of powers under section 85 was held invalid because the required Official Gazette publication was not shown, so the statutory mode of delegation was not complied with. The Court further held that the Tax Audit Cell could exercise only audit functions, not assessment, recovery or collection, because the Act and Rules separate those functions and confine audit to examining records and communicating results to the assessing authority. The impugned notices were therefore treated only as audit reports to be forwarded to the competent assessing authority for action in accordance with law. en-us Wed, 03 Aug 2022 00:00:00 +0530 Wed, 24 May 2023 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426177 A delegation of powers under section 85 was held invalid because the required Official Gazette publication was not shown, so the statutory mode of delegation was not complied with. The Court further held that the Tax Audit Cell could exercise only audit functions, not assessment, recovery or collection, because the Act and Rules separate those functions and confine audit to examining records and communicating results to the assessing authority. The impugned notices were therefore treated only as audit reports to be forwarded to the competent assessing authority for action in accordance with law. Case-Laws VAT and Sales Tax Wed, 03 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426177